Regulation 125 I1
In Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets), in paragraph 7(5)(b) —
(a)
after “spouse”, in each place, insert “or civil partner”, and
(b)
after “married” insert “or to be civil partners of each other”.
Annotations
Commencement
- I1
Reg. 125 in force at 5.12.2005, see reg. 1(1)